1031 Exchange Intelligence
Navigate tax-deferred exchanges with precision. 1031 exchanges allow investors to defer capital gains taxes by reinvesting sale proceeds into like-kind properties. For NNN investors, this means deploying equity into stable, income-producing assets while maintaining tax efficiency.
Key 1031 Rules
45-Day Identification Window
Must identify replacement properties within 45 days of selling the relinquished property
180-Day Closing Deadline
Must close on replacement property within 180 days of the initial property sale
Like-Kind Requirement
Real property must be exchanged for other real property; crypto and personal property don't qualify
Boot Rules
Any cash received or boot gained is taxable in the year of the exchange
Reverse Exchange Option
Exchange replacement property first, then sell relinquished property within 180 days
Delaware Statutory Trust (DST) Alternative
Invest in professionally managed real estate funds that qualify as 1031 exchanges
Best NNN Properties for 1031 Exchanges
Delaware Statutory Trust (DST) Alternative
What is a Delaware Statutory Trust?
A Delaware Statutory Trust is a passive investment vehicle that holds real property for the benefit of investors. DSTs are structured as 1031-compliant investments, making them an attractive alternative for investors who want professional property management without active involvement.
Advantages for 1031 Investors:
- Low minimum investment: Typically $25K - $50K per DST offering
- Passive income: Professional property management handles all operations
- Diversification: Spread capital across multiple properties and asset classes
- 1031-compliant: Full depreciation recapture on sale, suitable for exchange chains
- Exit flexibility: Quarterly or annual distribution options
- Geographic diversification: National exposure to prime NNN assets
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